On 07-31-15, Q issued $15,000,000 of its 3%, 5-year bonds dated 04-01-15. The bonds pay interest every April 1 and October 1. At the time the bonds were issued, similar bonds paid 3%. Q did not incur any bond issuance costs. Q uses the effective-interest method to amortize any bond discount or premium and prepares AJEs only as of every 06-30. Prepare the entries Q should make on:

a. 07-31-15 (assume Q uses an interest expense account)

b. 10-01-15

c. 04-01-16

d. 06-30-16

e. 10-01-16